ݷʱ : 2024/12/26 2:16:32һ µȫĶ
Ʒĵ
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13 ÿɹⲿʶ ά50%ֽ֧ʣ λǧԪ 1 1 2 3 4 5 ϼ 2 000 1 500 2 500 2 300 1 800 10 100 2 1 000 750 1 250 1 150 900 5 050 ÿɹ 3 1.00 0.75 1.25 1.15 0.90 ʱ֧ 4 1 000 1 500 2 000 1 500 2 000 8 000 ⲿʶ 5=241 0 750 750 350 1 100 2 950 41ŹƱ֮ͨ=2 000 000110%=2 200 000ɣ ŹƱ֮ͨɹɱ=22 200 000 =4 400 000Ԫ
ŹƱ֮ʱ=1 600 000352200 000 =8 200 000Ԫ ֽ=0.202 200 000=440 000Ԫ
֮δ=8 400 00035200 000440 000 =960 000Ԫ 2Ʊָ֮ͨ=2 000 0002=4 000 000ɣ Ʊָ֮ͨɹɱ=14 000 000=4 000 000Ԫ Ʊָ֮ʱ=1 600 000Ԫ Ʊָ֮δ=8 400 000Ԫ
3ŹƱ֮ǰо=35£14 000 0002 000 000=5 ÿг۸Ϊ30ԪÿɾʲΪ6Ԫʱ ȫʲ=62 200 000=13 200 000Ԫ
ÿֽ=14 000 00013 200 0002 200 000 =0.36Ԫ
9 ʱṹ
ﰸ
11ҵʹ͡
2ԹҵԣծתɡֻΪָIJ 3Թҵжԣծתɡֻת˽ڷգûлڷա
4ʲ˾ֻԼΪԼ
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Ʒĵ
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5ҵ֯һˣֻо߱ѪܣҴֽܽչҵѪܣⲿʵֽDzġйĹŻȼˡѪ롰Ѫܵı֤ϵ
2 ҵ
11нʱɱ=8.93%140%=5.36%
ծȯʱɱ=[18%140%][0.8514%]=5.88% ڹģ͵ͨɺʱɱ=[0.3517%]5.57%=13.81%
ʱʲģ͵ͨɺʱɱ=5.5%1.113.5%5.5%=14.3%
ͨɺƽʱɱ=13.81%14.3%2=14.06% 2010Ԥÿ=0.3525%17%=1.498Ԫ/ɣ
ô2010Ԥ=4 200 0001.4984 000 000125%=8 694 000Ԫ
ۺʱɱ14
14 ۺʱɱ λԪ
Ŀ н ծȯ ͨ 1 500 000 6 500 000 4 000 000 8 694 000 20 694 000 أ% 7.25 31.41 19.33 42.01 100.00 ʱɱ% 5.36 5.88 14.06 14.06 ۺʱɱ% 0.39 1.85 2.72 5.91 10.87 ˣù˾ۺʱɱΪ10.87% 2Ȩʱɱһֻɱй˾Ƿӯֽء 21ÿ15
15 ÿ λԪ
Ϣ˰ǰ ծϢ ծϢ һծʣ 2 000 000 400 000 600 000 Ȩʣ 2 000 000 400 000 ---------------------------------------------------------Ʒ ĵ---------------------------------------------------------------------
Ʒĵ
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˰ǰ ˰ ˰ ͨɣ ÿ 1 000 000 400 000 600 000 1 000 000 0.60 1 600 000 640 000 960 000 1 250 000 0.77 2ÿϢ˰ǰ£ [EBIT1 000 000140%]1 000 000=[EBIT400 000140%]1 250 000
EBIT=3 400 000Ԫ
3ЩزģӦѡΪÿϴ
10 ܸЧӦ
ﰸ
1ӹ˾ƵĽǶȿӹþ˾Ӫܸ˳̶Ⱥ;ӪաӪ֮гȻҵ˲Ʒг⣬ҲȻܵԼڶڣ
2 ҵ
11ù˾۶ֱΪ400Ԫ200Ԫ100Ԫ侭Ӫܸ˳̶ȼ16
16 Ӫܸ˳̶ȼ λԪ
۶ ʹ 400 400140%=240 400140%60=180 1.33 200 200140%=120 200140%60=60 2.00 100 100140%=60 100140%60=0 Ϣ˰ǰ Ӫܸ˳̶ 2۶䶯ȵ䶯ȡ 3۶ԽӪܸ˳̶ԽС 4ù˾ӯٽ۶Ϊ100Ԫ
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Ʒĵ
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5ù˾۶ӯٽ۶֮ǰ֮۶ԽӪ
ܸ˳̶ԽСù˾۶ӯٽ۶侭Ӫܸ˳̶Ϊ
6ҵ֯ľӪܸ˳̶ҵ֯IJѡҵṹͳɱṹӶƾӪա
2ABҹ˾2 000Ԫˮƽϵijɱܶ1 700ԪϢ˰ǰ300Ԫȣҹ˾ijɱṹͬA˾Ĺ̶ɱΪ700Ԫ䶯ɱΪ1 000ԪB˾Ĺ̶ɱΪ200Ԫ䶯ɱΪ 1 500ԪˣA˾ľӪոB˾ֻǸݾӪܸԭֱжϣͨҹ˾ӯٽ۶ָ˵
ӹ˾ƵĽǶȿʰȨʺծʡABҹ˾ծӦѡB˾ΪB˾ľӪսϵ͡ܡ߷գǸ÷ʹͶߣծȨˣԼ涨ʣʣͶߣծȨˣȻеˡ߷աȴܻáABҹ˾ǹȨôѡļҹ˾ȡķ̬ȡһΪˣϲգѡA˾һΪصˣգѡB˾
11 ͶĿֽ
ﰸ
1ȷͶĿֽ
1ҺϴӼĿֽӦðгԷѣΪڳɱ 2ӪʽӦΪҺϴӼĿֽ
3ҺϴӼĿʹù˾豸ͳҪѡΪ˾Ͻ豸⣬²ڻɱ⡣
4ҺϴӼռ˾вƷۺгʵԣҺϴӼĿֽñ113ݡʹ˾ƳҺϴӼҲƳƵIJƷôҺϴӼĿֽӦòñ112ݣΪʱ˾Ƴ²Ʒ˱ᱻȥгݶ
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